The U.S. Securities and Exchange Commission and Covington & Burling said this week that they still haven’t settled a dispute over disclosing the names of nearly 300 of the firm’s clients, in a case that tests the bounds of attorney-client privilege. For its part, Covington rejected the SEC’s suggestion of a protective order to protect client names.

In dueling letters to U.S. District Judge Amit Mehta of the District of Columbia, both parties reiterated that they have failed to reach a settlement out of the courtroom. In a hearing on May 10, Mehta appeared reluctant to make an immediate ruling in the case based on the arguments presented, pushing both parties to find an alternative resolution.